Related Commentary  Related HMRC Manuals

20(1)  Disclosure is in accordance with this section (as mentioned in section 18(2)(b)) if–

(a)it is made on the instructions of the Commissioners (which may be general or specific),

(b)it is of a kind–

(i)to which any of subsections (2) to (7) applies, or

(ii)specified in regulations made by the Treasury, and

(c)the Commissioners are satisfied that it is in the public interest.

20(2)  This subsection applies to a disclosure made–

(a)to a person exercising public functions (whether or not within the United Kingdom),

(b)for the purposes of the prevention or detection of crime, and

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